Fiscal subject related
- An update of certain management cases with a clarification
- Addition of new management cases (management of duplicate invoices, mixed invoices, operations subject to the margin regime, etc.)
- An update and clarifications were provided on various elements (life cycle statuses, use of e-reporting flows and terms of shipments, etc.)
The new versions of External Specification are available on the following link: https://www.impots.gouv.fr/specifications-externes-b2b
Other news from France
End of the Simplified VAT Regime
France
Author: Ema Stamenković
The simplified VAT regime ends January 1, 2027, requiring businesses to adapt to regular VAT declarations and enhanced cash flow management strategies. The simplified VAT tax regime will be eliminated on January 1, 2027, according to a clause in the 2025 Finance Act. Businesses will transition to the regular genuine regime, which requires monthly or quarterly declarations, from&nbs... Read more
France VAT Reform: Main Changes for Businesses under the New CIBS
France
Author: Ema Stamenković
France will transfer VAT rules from the General Tax Code (CGI) to the new Code of Taxes on Goods and Services (CIBS) from September 1, 2026, modernizing the legal structure without changing core VAT principles. While the reform mainly reorganizes legislation for greater clarity and consistency, businesses will need to update systems and processes during a transitional period where both frameworks... Read more
France’s Mandatory e-Invoicing Mandate
France
Author: Ema Stamenković
France will introduce mandatory structured e-invoicing for domestic B2B transactions and e-reporting for cross-border B2B and certain B2C transactions, requiring businesses to use certified platforms and comply with DGFiP standards. The rollout begins on September 1, 2026 for large and mid-sized companies and extends to SMEs in 2027, with businesses needing to upgrade systems, ensure data quality,... Read more
Germany and France: ZUGFeRD 2.5 to Launch in May 2026, Introducing Gross Invoices
Germany and France will release ZUGFeRD version 2.5 on May 20, 2026, introducing support for gross invoices and aligning the format with the latest EN 16931 standards. Germany and France have announced a new version of the ZUGFeRD e-invoicing format (version 2.5), which will be released on May 20, 2026. The update is developed jointly by Forum for Electronic Invoicing Germany and FNFE-MPE (a Fren... Read more
New document was uploaded: Vending machines in France
France
Author: Vukašin Santo
This document outlines France's vending machine regulatory framework, compliance requirements for software, manufacturer and operator responsibilities, and the transaction processing flow in compliant systems. Read more
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Already subscriber? LoginFrance’s Digital Tax Revolution: A Structural Shift That Redefines Retail Compliance
France
Author: Fiscal Solutions
France is entering a decisive phase of fiscal transformation. What was once a compliance framework centered on secure POS systems and post-factum audits is now evolving into a continuous, data-driven fiscal ecosystem. The upcoming digital VAT reform, built around mandatory e-invoicing and e-reporting, signals not just a regulatory update, but a fundamental redesign of how transaction data is controlled, transmitted, and audited. Read more
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Already subscriber? LoginNew webinar was uploaded: Recorded webinar: France’s Digital Tax Revolution
France
Author: Vukašin Santo
On March 26, 2026, Fiscal Solutions organized a free webinar on the topic „France’s Digital Tax Revolution“. It was held by Vukašin Santo, Legal Consultant at Fiscal Solutions. Read more